BIS COMPUTERS: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
BIS COMPUTERS
Largest movements
- Cash -€109,912
down €109,912 (-19.6%), from €560,780 to €450,869
mainly Other debts (-€110,717) and Contributions, distributions and other (-€90,000)
- Receivables within one year +€53,098
up €53,098 (+18.3%), from €290,504 to €343,603
of which Trade receivables: +€53,223
- Other debts -€110,717
down €110,717 (-51.6%), from €214,606 to €103,888
- Reserves +€44,000
up €44,000 (+10.1%), from €434,360 to €478,360
- Financial income -€6,072
down €6,072 (-99.7%), from €6,087 to €16
- Financial charges -€5,721
down €5,721 (-84.3%), from €6,787 to €1,067
- Depreciation +€3,064
up €3,064 (+64.4%), from €4,759 to €7,823
- Gross operating margin -€2,293
down €2,293 (-1.1%), from €212,047 to €209,755
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €884,847 | €820,532 | -€64,315 | -7.3% |
| Fixed assets | 21/28 | €32,351 | €24,528 | -€7,823 | -24.2% |
| Tangible fixed assets | 22/27 | €32,351 | €24,528 | -€7,823 | -24.2% |
| Furniture and vehicles | 24 | €32,351 | €24,528 | -€7,823 | -24.2% |
| Current assets | 29/58 | €852,496 | €796,004 | -€56,492 | -6.6% |
| Amounts receivable within one year | 40/41 | €290,504 | €343,603 | +€53,098 | +18.3% |
| Trade receivables | 40 | €290,379 | €343,603 | +€53,223 | +18.3% |
| Other amounts receivable | 41 | €125 | €0 | -€125 | -100% |
| Cash at bank and in hand | 54/58 | €560,780 | €450,869 | -€109,912 | -19.6% |
| Deferred charges and accrued income | 490/1 | €1,211 | €1,533 | +€322 | +26.6% |
| Total equity and liabilities | 10/49 | €884,847 | €820,532 | -€64,315 | -7.3% |
| Equity | 10/15 | €552,343 | €597,023 | +€44,680 | +8.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €434,360 | €478,360 | +€44,000 | +10.1% |
| Distributable reserves | 133 | €434,360 | €478,360 | +€44,000 | +10.1% |
| Profit (loss) carried forward | 14 | €99,383 | €100,063 | +€680 | +0.7% |
| Amounts payable | 17/49 | €332,504 | €223,509 | -€108,995 | -32.8% |
| Amounts payable within one year | 42/48 | €332,504 | €223,509 | -€108,995 | -32.8% |
| Current portion of amounts payable after more than one year | 42 | €11,342 | €11,314 | -€28 | -0.2% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €90,608 | €91,928 | +€1,320 | +1.5% |
| Suppliers | 440/4 | €90,608 | €91,928 | +€1,320 | +1.5% |
| Taxes, remuneration and social security | 45 | €15,948 | €16,379 | +€431 | +2.7% |
| Taxes | 450/3 | €15,948 | €16,379 | +€431 | +2.7% |
| Other amounts payable | 47/48 | €214,606 | €103,888 | -€110,717 | -51.6% |
| Non-recurring operating income | 76A | €1,653 | - | -€1,653 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,759 | €7,823 | +€3,064 | +64.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €2,659 | €1,109 | -€1,551 | -58.3% |
| Non-recurring operating charges | 66A | €3,144 | - | -€3,144 | |
| Gross operating margin | 9900 | €212,047 | €209,755 | -€2,293 | -1.1% |
| Operating profit (loss) | 9901 | €201,485 | €200,823 | -€662 | -0.3% |
| Financial income | 75/76B | €6,087 | €16 | -€6,072 | -99.7% |
| Recurring financial income | 75 | €6,087 | €16 | -€6,072 | -99.7% |
| Financial charges | 65/66B | €6,787 | €1,067 | -€5,721 | -84.3% |
| Recurring financial charges | 65 | €6,787 | €1,067 | -€5,721 | -84.3% |
| Profit (loss) for the period before taxes | 9903 | €200,786 | €199,772 | -€1,013 | -0.5% |
| Income taxes | 67/77 | €65,817 | €65,092 | -€725 | -1.1% |
| Profit (loss) for the period | 9904 | €134,969 | €134,680 | -€289 | -0.2% |
| Profit (loss) for the period to be appropriated | 9905 | €134,969 | €134,680 | -€289 | -0.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.